All IRC Regulations

9 results for "615"

Showing top 9 matches in Treasury Regulations.

§ 1.615-1
Pre-1970 exploration expenditures.
§ 1.615-2
Deduction of pre-1970 exploration expenditures in the year paid or incurred.
§ 1.615-3
Election to defer pre-1970 exploration expenditures.
§ 1.615-4
Limitation of amount deductible.
§ 1.615-5
Time for making election with respect to returns due on or before May 2, 1960.
§ 1.615-6
Election to deduct under section 615.
§ 1.615-7
Effect of transfer of mineral property.
§ 1.615-8
Termination of section 615.
§ 1.615-9
Notification under Tax Reform Act of 1969.